Classification of women's skirt and jacket; separates vs.suits; Heading 6204; Note 3(a) to Chapter 62
Active· CBP ruling HQ 956854· Issued 1995-01-05
Ruling text
HQ 956854
January 5, 1995
CLA-2 CO:R:C:T 956854 CAB
CATEGORY: Classification
TARIFF NO.: 6204.59.4060; 6204.39.8060
Mr. B.S. Yeung
Hong Kong Economic and Trade Office
British Embassy
1150 18th Street, N.W., Suite 475
Washington, D.C. 20036
RE: Classification of women's skirt and jacket; separates vs.
suits; Heading 6204; Note 3(a) to Chapter 62
Dear Mr. Yeung:
This is in response to your inquiry of July 27, 1994, on
behalf of Brasseur Incorporated, requesting a tariff
classification ruling under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), concerning certain women's
garments. Samples were submitted for examination.
FACTS:
The subject garments are referenced as Style 4517. Style
4517 is comprised of a woman's jacket and skirt both of which are
constructed of woven 55 percent linen/45 percent rayon fabric and
lined with 100 percent woven acetate fabric. The jacket contains
four vertical panels, long sleeves, pockets at the waist, a one
button front closure, a detachable v-shaped dickey, and a collar
that has been embroidered and embellished with plastic beads.
The skirt contains an elasticized waistband, a rear zipper means
of closure, and a rear split located at the bottom.
ISSUE:
Whether the jacket and skirt are classifiable as a suit?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's taken in order.
Note 3(a) to Chapter 62, Section XI, states, in pertinent
part:
(a) The term "suit" means a set of garments composed of two
or three pieces made up in identical fabric and comprising:
- one garment designed to cover the lower part of the body
and consisting of trousers, breeches or shorts (other than
swimwear), a skirt or a divided skirt, having neither braces
nor bibs; and
- one suit coat or jacket the outer shell of which,
exclusive of sleeves, consists of four or more panels,
designed to cover the upper part of the body, possibly with
a tailored waistcoat in addition.
All of the components of a suit must be of the same fabric,
construction, style, color, and composition; they must also be
of corresponding or compatible
size.
The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN), although not legally binding,
are the official interpretation of the tariff at the
international level. The EN to Heading 6204, HTSUSA, state that
the provisions of the EN to Heading 6104, HTSUSA, apply, mutatis
mutandis, to the articles of Heading 6204, HTSUSA. The EN to
Heading 6104, HTSUSA, state, in relevant part:
(A)
* * *
- one suit coat or suit jacket the outer shell of
which (exclusive of sleeves, and facings or
collar, if any) consists of at least four panels
(two in front and two at the back) sewn together
lengthwise, designed to cover the upper part of
the body, with a full front opening without a
closure or with a closure other than a slide
fastener (zipper).
* * *
The General Explanatory Notes to Chapter 62, HTSUSA,
maintain the following:
The classification of goods in this Chapter is not
affected by the presence of parts or accessories of, for
example, knitted or crocheted fabrics, furskin, feather,
leather, plastics or metal. Where, however, the presence of
such materials constitutes more than mere trimming the
articles are classified in accordance with the relative
Chapter Notes..., or failing that, according to the General
Interpretative Rules.
In this instance, Style 4517 consists of a skirt and jacket
which contains a collar embellished with embroidery and beads.
These embellishments are not repeated anywhere on the skirt. The
skirt and jacket of Style 4517 are not classifiable as a suit in
accordance with Note 3(a) to Chapter 62, HTSUSA, since they are
not of the same style.
This analysis is consistent with Headquarters Ruling Letter
(HRL) 083591, dated March 28, 1989 and HRL 954140, dated January
6, 1994, where in both instances a skirt and jacket were not
classifiable as a suit since the jacket had embellishments not
featured on the skirt which resulted in the garments having
different styling.
HOLDING:
Based on the foregoing, the subject skirt is classifiable as
a women's skirt of other textile materials in subheading
6204.59.4060, HTSUSA. The applicable rate of duty is 7.1 percent
ad valorem and the textile restraint category is 842. The
subject jacket is classifiable in subheading 6204.39.8060,
HTSUSA, which provides for women's suit-type jackets and blazers
of other textile materials. The applicable rate of duty is 6.7
percent ad valorem and the textile restraint category is 835.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 956854, retrieved 2026-10-12T05:29:46Z, republished verbatim. This digest is informational; only CBP issues binding rulings.